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基于实证的企业数字化转型与创新质量关系研究
An Empirical Study on the Relationship between Corporate Digital Transformation and Innovation Quality

DOI: 10.12677/wer.2026.151001, PP. 1-12

Keywords: 数字化转型,创新质量,会计信息可比性,市场集中度
Digital Transformation
, Innovation Quality, Comparability of Accounting Information, Market Concentration

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Abstract:

在人工智能、大数据、云计算等数字技术迅猛发展并深度融合的背景下,企业数字化转型已成为推动经济高质量发展的重要引擎。随着数字化进程的不断深入,企业运营模式与价值创造方式发生深刻变革,创新质量作为企业获取可持续竞争优势的核心要素,日益受到学术界与实务界的高度关注。数字技术不仅重构了创新活动的组织与实现路径,也为企业提升创新质量提供了新的可能。本文基于企业数字化转型快速推进的现实背景,系统探讨其对企业创新质量的影响机制,并进一步分析环境不确定性与市场集中度的调节作用,以期为数字化时代的创新管理提供理论参考与实践启示。
Against the backdrop of rapid advancement and deep integration of digital technologies such as artificial intelligence, big data, and cloud computing, corporate digital transformation has emerged as a vital engine driving high-quality economic development. As the digitalization process continues to deepen, profound transformations are occurring in corporate operational models and value creation methods. Innovation quality, as a core element for enterprises to secure sustainable competitive advantage, is increasingly attracting significant attention from both academia and the business community. Digital technologies have not only restructured the organization and implementation pathways of innovation activities but also opened new avenues for enterprises to enhance innovation quality. Against the backdrop of accelerating corporate digital transformation, this paper systematically examines the mechanisms through which such transformation influences innovation quality. It further analyzes the moderating effects of environmental uncertainty and market concentration, aiming to provide theoretical insights and practical guidance for innovation management in the digital era.

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